In this article we study helical inclusions of a certain shape
(called the “optimal shape”), such that the electric, magnetic, and
magneto-electric polarizabilities are equal, and discuss unusual
refractive and absorptive properties of artificial chiral materials
based on such inclusions. We propose a new method of analytical
calculation of resonant susceptibility of non-canonical, but true three-dimensional
spirals. This method takes into account spiral trajectories and
effective concentration of conduction electrons.

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